In a small bowl combine sugar and cinnamon for topping. Set aside.

In a medium bowl combine flour, soda and salt. Mix well with a wire whisk and set aside.

In a large bowl blend sugars with an electric mixer set at medium speed. Add the butter and mix to form a grainy paste. Scrape sides of bowl, then add the eggs and vanilla extract. Mix at medium speed until light and fluffy.

Add the flour mixture and blend at low speed just until combined. Do not overmix. Shape dough into 1" balls and roll each ball in cinnamon-sugar topping.

Place onto ungreased cookie sheets, 2" apart. Bake for 18 to 20 minutes. Immediately transfer cookies with a spatula to a cool, flat surface. Yield: 3 dozen.